https://www.taxtmi.com/caselaws?id=296552 Earlier binding findings in the assessee's own case were treated as no longer open, and the remaining penalty issue fell with the merits because the substantive dispute was decided in the assessee's favour. As the foundation for invoking the extended period of limitation and sustaining penalty did not survive, those connected consequences could not be maintained on the same basis. The question on penalty and extended limitation was therefore answered in favour of the appellant and against the respondent. en-us Thu, 16 Jan 2020 00:00:00 +0530 Wed, 28 Jul 2021 08:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296552 Earlier binding findings in the assessee's own case were treated as no longer open, and the remaining penalty issue fell with the merits because the substantive dispute was decided in the assessee's favour. As the foundation for invoking the extended period of limitation and sustaining penalty did not survive, those connected consequences could not be maintained on the same basis. The question on penalty and extended limitation was therefore answered in favour of the appellant and against the respondent. Case-Laws Central Excise Thu, 16 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296552